The Effect of Corporate Governance Disclosures, Accounting Conservatism and Ownership Structure on Firm Value (Study in Industrial Sub-Sector of Indonesian Stock Exchange on 2018-2020)

Abstract

The EffectThis research was conducted to analyze, observe and test the effect of corporate governance disclosure, accounting conservatism, ownership structure on firm value. The object of this research is the industrial sub-sector companies listed on the IDX during the 2018-2020 period. The sample selection used the purposive sampling method with a total of 96 samples that met the criteria. The analytical method used multiple linear regression analysis with help of the SPSS statistical program. The results show that (1) The corporate governance disclosure has a positive effect on firm value., (2) accounting conservatism has a positive effect on firm value, (3) managerial ownership has no effect on firm value, (4) institutional ownership has no effect on firm value.